Tax Policy Measures in Advanced and Emerging Economies: A Novel Database PDF
By:Mr.David Amaglobeli,Mr.Valerio Crispolti,Ms.Era Dabla-Norris,Pooja Karnane,Florian Misch
Published on 2018-05-10 by International Monetary Fund
This paper describes a new, comprehensive database of tax policy measures in 23 advanced and emerging market economies over the last four decades. We extract this information from more than 900 OECD Economic Surveys and 37,000 tax-related news from the International Bureau of Fiscal Documentation using text-mining techniques. The innovation of this dataset lies in its granularity: changes in the rates and bases of personal and corporate income taxes, value added and sale taxes, social security contributions, excise, and property taxes are systematically documented. In addition, the database provides information on the announcement and implementation dates, whether the measures represent major changes, are part of a broader tax package, and phased in over several years. The paper also presents a range of stylized facts suggesting that information from this database is useful to deepen the analysis of tax policy changes for research and policy purposes.
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Book ID of Tax Policy Measures in Advanced and Emerging Economies: A Novel Database's Books is ZTtgDwAAQBAJ, Book which was written byMr.David Amaglobeli,Mr.Valerio Crispolti,Ms.Era Dabla-Norris,Pooja Karnane,Florian Mischhave ETAG "lmzXQshgOgk"
Book which was published by International Monetary Fund since 2018-05-10 have ISBNs, ISBN 13 Code is 9781484356470 and ISBN 10 Code is 1484356470
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